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The Impact of IFRS 9 on the Link Between Lending and the Capital Ratio in Publicly Traded Banks in Poland

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cris.lastimport.scopus2024-02-12T20:45:01Z
dc.abstract.enThis paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012–2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy.
dc.affiliationUniwersytet Warszawski
dc.contributor.authorOlszak, Małgorzata
dc.contributor.authorBojar, Paweł
dc.date.accessioned2024-01-26T10:16:51Z
dc.date.available2024-01-26T10:16:51Z
dc.date.issued2022
dc.description.financePublikacja bezkosztowa
dc.description.number1(17)
dc.description.volume2022
dc.identifier.doi10.7172/2353-6845.JBFE.2022.1.4
dc.identifier.issn2353-6845
dc.identifier.urihttps://repozytorium.uw.edu.pl//handle/item/122455
dc.identifier.weblinkhttps://jbfe.wz.uw.edu.pl/resources/html/article/details?id=231329
dc.languageeng
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofJournal of Banking and Financial Economics
dc.relation.pages60-73
dc.rightsClosedAccess
dc.sciencecloudnosend
dc.subject.enloans growth rate
dc.subject.encapital ratio
dc.subject.enexpected credit loss
dc.subject.enIRFS 9
dc.titleThe Impact of IFRS 9 on the Link Between Lending and the Capital Ratio in Publicly Traded Banks in Poland
dc.typeJournalArticle
dspace.entity.typePublication